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Annual investment return is in the bottom quintile of the peer cohort.
Fidelity bond coverage is below the ERISA section 412 10%-of-assets minimum (capped at $500,000).
Form 5500 reported a failure to timely transmit participant contributions (Schedule H line 4a).
Plan reported corrective distributions (failed ADP/ACP testing).
Auditor signed off without reservation - the cleanest possible opinion.
| Metric | This plan | Peer set | Industry | Size |
|---|---|---|---|---|
| Avg account balance | $4,996 | $24,891-79.9% | $69,632-92.8% | $74,478-93.3% |
| Participation rate | 82.0% | 63.4%+18.6pp | 66.4%+15.6pp | 67.2%+14.8pp |
| Annual return | 6.79% | 18.53%-11.7pp | 101.32%-94.5pp | 1370.56%-1363.8pp |
| Employer contribution / active EE | $638 | $1,005-36.5% | $1,708-62.6% | $2,626-75.7% |
| Participant deferral / active EE | $1,604 | $1,908-15.9% | $2,889-44.5% | $4,350-63.1% |
| Admin fee / account holder | $19 | $1,904-99.0% | $4,695-99.6% | $1,946-99.0% |